https://www.taxtmi.com/caselaws?id=406444 The ruling determined that the National Institute of Design (NID) would qualify as a 'Governmental Authority' under the Integrated Goods and Services Tax Act if it meets the condition of 90% or more participation by way of equity or control by the Government. Regarding the liability to pay GST on procurement of services, no decision was made due to the lack of submission of necessary agreements or contracts. Additionally, NID must register as a tax deductor under GST if it meets the condition of 51% or more participation by way of equity or control by the Government. en-us Wed, 20 Jan 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406444 The ruling determined that the National Institute of Design (NID) would qualify as a 'Governmental Authority' under the Integrated Goods and Services Tax Act if it meets the condition of 90% or more participation by way of equity or control by the Government. Regarding the liability to pay GST on procurement of services, no decision was made due to the lack of submission of necessary agreements or contracts. Additionally, NID must register as a tax deductor under GST if it meets the condition of 51% or more participation by way of equity or control by the Government. Case-Laws GST Wed, 20 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406444